DCIT, C-1(1), CHANDIGARH vs. SMT. BALJIT KAUR, CHANDIGARH

आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, JM आयकर अपील सं./ ITA NO. 1513/Chd/2019 "नधा"रण वष" / Assessment Year : 20016-17 DCIT, C-1(1) Smt. Baljit Kaur बनाम Sector-17, Chandigarh H.No. 52, Sector-16 Chandigarh "थायी लेखा सं./PAN NO: ACEPK3689F अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Shri Arvind Sudarshan, JCIT सुनवाई क" तार"ख/Date of Hearing : 04/11/2020 उदघोषणा क" तार"ख/Date of Pronouncement : 04/11/2020 आदेश/Order PER SANJAY GARG, JUDICIAL MEMBER:

This is an appeal filed by the Revenue against the order of the Ld. CIT(A)-

1, Chandigarh dt. 24/09/2019. 2. During the course of hearing the Ld. Counsel for the Assessee contended

that the appeal filed by the Department is not maintainable in view of the Circular No. 17/2019 dt. 08/08/2019 issued by CBDT wherein the monetary limit

for filing the appeals by the Department before the ITAT has been increased to Rs. 50,00,000/- from Rs. 20,00,000/-.

of the fact that the amount involved in the present appeal is less than the prescribed limit by the CBDT for filing of the appeal. Further that the said circular

is applicable retrospectively i.e to pending appeals also.

by the Department is dismissed, the tax effect involved being less than the prescribed limit by the CBDT.

(Order pronounced in the open Court on 04/11/2020 ) एन.के.सैनी, संजय गग" ( N.K. SAINI) (SANJAY GARG ) उपा"य" / VICE PRESIDENT "या"यक सद"य/ Judicial Member AG Date: 04/11/2020

आदेश क" ""त"ल"प अ"े"षत/ Copy of the order forwarded to : 1. अपीलाथ"/ The Appellant